Accounting An Introduction NZ 2nd

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Exam

Name___________________________________

MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answers the question.

1) An example of a product cost centre is: 1)

A) accounts payable department. B) machining department.
C) payroll department. D) corporate headquarters.
Answer: B
Explanation: A)
B)
C)
D)

2) Activity-based costing views overhead costs as: 2)

A) unimportant in the development of full costs.
B) caused by activities which 'drive' the costs.
C) rendering service to cost units.
D) the responsibility of each department.
Answer: B
Explanation: A)
B)
C)
D)

1
Use the information below to answer the following questions.

Fingers Ltd, a graphic design service, has received an inquiry from a potential customer for a quotation for a web-page
design. The pricing policy of the business is based on the budgeted financial data for the coming financial year. The data for
the coming year are shown below:
Sales $550,000
Direct materials 40,000
Direct labour 300,000
Variable overhead 5,000
Advertising for business 5,000
Depreciation on equipment 30,000
Administration 27,000
Interest 10,000
Profit before tax 133,000

Other relevant information:

Management has budgeted for 20,000 direct labour hours. Overhead is applied based on direct labour hours. An estimate for
the direct costs of the job to be quoted on is shown below:
Direct materials $400
Direct labour (100 hours) $1,500

3) Refer to the table above. Total budgeted indirect costs for the year are: 3)
A) $117,000 B) $77,000 C) $57,000 D) $72,000
Answer: B
Explanation: A)
B)
C)
D)

4) Which of these possible bases for allocating overhead costs is most commonly used in practice? 4)
A) direct labour hours B) direct labour cost
C) units produced D) machine hours
Answer: A
Explanation: A)
B)
C)
D)

5) Nugyen Pty Ltd estimates that its overhead costs will be $300,000 for the coming year and it will 5)
use 20,000 direct labour hours over the same period. How much overhead will be charged to a job
that uses 23 direct labour hours?
A) $345 B) $120 C) $15 D) $23
Answer: A
Explanation: A)
B)
C)
D)

2
 6) The formula for the overhead recovery rate using an activity-based costing system is: 6)
A) overhead cost divided into labour hours.
B) overhead cost divided by the number of products.
C) overhead cost divided into relevant cost driver.
D) overhead cost divided by relevant cost driver.
Answer: D
Explanation: A)
B)
C)
D)

7) By the end of the 20th century, the manufacturing sector had fundamentally altered from the sector 7)
in the 1920s. The sector is now characterised by the following features, except for:
A) low levels of depreciation.
B) capital-intensive and machine-paced production.
C) a highly competitive international market.
D) a high level of overheads relative to direct costs.
Answer: A
Explanation: A)
B)
C)
D)

Use the information below to answer the following questions.

Jan runs a successful hairdressing salon in the CBD. The type of costs incurred in providing services to clients are:
(i) hairdressers' salaries
(ii) shampoo and conditioner (no individual records kept of usage)
(iii) colour and perm solutions (individual records kept of usage per client)
(iv) electricity and gas
(v) depreciation of equipment

8) Refer to the information above. The direct costs incurred in providing a perm to a client would be: 8)
A) hairdresser salary.
B) all costs mentioned above.
C) hairdresser salary, shampoo, and conditioner.
D) hairdresser salary, colour and perm solution.
Answer: D
Explanation: A)
B)
C)
D)

3
 9) Refer to the information above. The indirect costs incurred in providing a haircut only to a client 9)
would be:
A) all costs mentioned above.
B) electricity and gas and depreciation of equipment.
C) shampoo and conditioner, electricity and gas, and depreciation of equipment.
D) shampoo and conditioner, electricity and gas.
Answer: C
Explanation: A)
B)
C)
D)

10) How are the direct labour hours used by a job normally measured? 10)
A) allocated by means of an overhead recovery rate
B) by physical record keeping
C) estimated by the foreman
D) by all of the above
Answer: B
Explanation: A)
B)
C)
D)

11) When determining full costs, the treatment of direct costs under activity-based costing: 11)
A) is the same as under traditional costing.
B) relies upon identifying appropriate cost drivers.
C) must be related to activities.
D) B and C
Answer: A
Explanation: A)
B)
C)
D)

12) Although ________ costs are important in management decision-making, they cannot be directly 12)
related to individual cost units.
A) material B) overhead C) fixed D) direct
Answer: B
Explanation: A)
B)
C)
D)

13) If the overhead applied to a job is $600 and the overhead recovery rate is $15 per direct labour hour, 13)
how many direct labour hours were used for the job?
A) 25 hours B) 30 hours C) 40 hours D) 900 hours
Answer: C
Explanation: A)
B)
C)
D)

4
Use the information below to answer the following questions.

Jan runs a successful hairdressing salon in the CBD. The type of costs incurred in providing services to clients are:
(i) hairdressers' salaries
(ii) shampoo and conditioner (no individual records kept of usage)
(iii) colour and perm solutions (individual records kept of usage per client)
(iv) electricity and gas
(v) depreciation of equipment

14) Refer to the information above. The indirect costs incurred in providing a perm to a client would 14)
be:
A) shampoo and conditioner, electricity and gas.
B) all costs mentioned above.
C) shampoo and conditioner, electricity and gas, depreciation on equipment.
D) shampoo and conditioner, electricity and gas, colour and perm solution.
Answer: C
Explanation: A)
B)
C)
D)

15) Refer to the information above. The direct costs incurred in providing a haircut only to a client 15)
would be:
A) hairdresser salary.
B) hairdresser salary, shampoo and conditioner.
C) all costs mentioned above.
D) hairdresser salary, shampoo and conditioner and electricity and gas.
Answer: A
Explanation: A)
B)
C)
D)

16) Under both the traditional approach to full costing and activity-based costing, there is no difference 16)
in the:
A) unit cost. B) total costs.
C) assignment of overhead costs. D) A and B
Answer: B
Explanation: A)
B)
C)
D)

5
 17) In full costing, overhead costs are: 17)
A) not economically identifiable with the cost object.
B) economically identifiable with the cost object.
C) always fixed costs.
D) B and C
Answer: A
Explanation: A)
B)
C)
D)

Use the information below to answer the following questions.

Dan's Fencing constructs paling fences. During last month, the fencing division erected 4,000 metres of fencing. The costs
incurred by the division were as follows:

Palings $4,000
Posts $5,000
Nails (no usage records) $500
Cement (no usage records) $500
Wear and tear on equipment $1,000

18) Refer to the table above. The total direct costs incurred in erecting the 4,000 metres of fencing is: 18)
A) $9,000 B) $9,500 C) $10,000 D) $11,000
Answer: A
Explanation: A)
B)
C)
D)

19) The approach to overhead costs under activity-based costing is that: 19)
A) overheads provide service to cost objects. B) overheads are caused by activities.
C) overheads can be traced to cost objects. D) overheads happen.
Answer: B
Explanation: A)
B)
C)
D)

6
Use the information below to answer the following questions.

Fingers Ltd, a graphic design service, has received an inquiry from a potential customer for a quotation for a web-page
design. The pricing policy of the business is based on the budgeted financial data for the coming financial year. The data for
the coming year are shown below:
Sales $550,000
Direct materials 40,000
Direct labour 300,000
Variable overhead 5,000
Advertising for business 5,000
Depreciation on equipment 30,000
Administration 27,000
Interest 10,000
Profit before tax 133,000

Other relevant information:

Management has budgeted for 20,000 direct labour hours. Overhead is applied based on direct labour hours. An estimate for
the direct costs of the job to be quoted on is shown below:
Direct materials $400
Direct labour (100 hours) $1,500

20) Refer to the table above. The budgeted overhead recovery rate based on direct labour hours (DLHs) 20)
is:
A) $2.85 per DLH. B) $5.85 per DLH. C) $5.60 per DLH. D) $3.85 per DLH.
Answer: D
Explanation: A)
B)
C)
D)

21) Direct material cost is $5.00 per unit; direct labour is $6.00 per unit; variable overhead is $2.50 per 21)
unit; fixed overhead is $1.00 per unit; administration salaries are $7.00 per unit; and advertising
amounts to $4.00 per unit. What is the total variable cost per unit?
A) $13.50 B) $24.50 C) $21.50 D) $25.50
Answer: A
Explanation: A)
B)
C)
D)

22) When revenues and costs are dealt with on a departmental basis, each department is known as a: 22)
A) cost centre. B) job centre.
C) collection centre. D) overhead centre.
Answer: A
Explanation: A)
B)
C)
D)

7
23) The following information is available on departmental overhead recovery rates for Major 23)
Manufacturing:
Machining Department $47.50 per machine hour
Assembling Department $16.90 per direct labour hour
How much overhead will be applied to job X123 if it uses 13 machine hours and 20 direct labour
hours
A) $1169.70 B) $33 C) $64.40 D) $955.50
Answer: D
Explanation: A)
B)
C)
D)

24) Anything for which a separate measurement of cost is desired is called a: 24)
A) job. B) article.
C) fixed cost object. D) cost unit or object.
Answer: D
Explanation: A)
B)
C)
D)

25) Full product costs comprise: 25)

A) production costs only.
B) both production and non-production costs.
C) all costs except warranty costs.
D) non-production costs only.
Answer: B
Explanation: A)
B)
C)
D)

26) A printing firm that produces newsletters, advertising brochures and other small documents for 26)
individual clients is operating what type of costing system?
A) periodic costing B) job costing
C) process costing D) none of the above
Answer: B
Explanation: A)
B)
C)
D)

27) A cost object can be: 27)

A) a product. B) a job.
C) a department. D) all of the above.
Answer: D
Explanation: A)
B)
C)
D)

8
28) The break-even price represents: 28)
A) full costs. B) variable costs plus mark-up.
C) direct costs. D) direct costs plus mark-up.
Answer: A
Explanation: A)
B)
C)
D)

29) The focus in activity-based costing is on: 29)

A) activities. B) direct costs. C) services. D) products.
Answer: A
Explanation: A)
B)
C)
D)

30) All of the statements regarding activity-based costing are correct, except: 30)
A) it is costlier than alternative systems.
B) it is used by the majority of businesses in New Zealand.
C) it provides better information for decision-making.
D) it provides more accurate product costs.
Answer: B
Explanation: A)
B)
C)
D)

9
Use the information below to answer the following questions.

Fingers Ltd, a graphic design service, has received an inquiry from a potential customer for a quotation for a web-page
design. The pricing policy of the business is based on the budgeted financial data for the coming financial year. The data for
the coming year are shown below:
Sales $550,000
Direct materials 40,000
Direct labour 300,000
Variable overhead 5,000
Advertising for business 5,000
Depreciation on equipment 30,000
Administration 27,000
Interest 10,000
Profit before tax 133,000

Other relevant information:

Management has budgeted for 20,000 direct labour hours. Overhead is applied based on direct labour hours. An estimate for
the direct costs of the job to be quoted on is shown below:
Direct materials $400
Direct labour (100 hours) $1,500

31) Refer to the table above. The recommended quote for the job is: 31)
A) $2,285 B) $2,485 C) $2,460 D) $2,195
Answer: A
Explanation: A)
B)
C)
D)

32) Which of these is not another name for overhead costs? 32)
A) fixed costs B) common costs
C) indirect costs D) none of the above
Answer: A
Explanation: A)
B)
C)
D)

33) Which of these are possible cost drivers under activity-based costing? 33)
A) hours of storage of raw materials B) number of deliveries
C) number of set-ups of machinery D) all of the above
Answer: D
Explanation: A)
B)
C)
D)

10
 34) The statement that is true is: 34)
A) Direct costs are always variable costs.
B) Overhead costs can be variable costs.
C) Indirect costs are always fixed costs.
D) Overhead costs can never be variable costs.
Answer: B
Explanation: A)
B)
C)
D)

Use the information below to answer the following questions.

Dan's Fencing constructs paling fences. During last month, the fencing division erected 4,000 metres of fencing. The costs
incurred by the division were as follows:

Palings $4,000
Posts $5,000
Nails (no usage records) $500
Cement (no usage records) $500
Wear and tear on equipment $1,000

35) Refer to the table above. The cost per metre of fencing is: 35)
A) $2.25 B) $2.50 C) $2.38 D) $2.75
Answer: D
Explanation: A)
B)
C)
D)

36) Full costs are calculated in advance to assist management in: 36)
A) determining profit during the year. B) setting prices.
C) saving time at the end of the year. D) A and B
Answer: D
Explanation: A)
B)
C)
D)

37) The classification of a cost as either direct or indirect depends primarily on: 37)
A) the type of business.
B) the computer tracing system within the organisation.
C) the definition of the cost object.
D) the knowledge of the accountant.
Answer: C
Explanation: A)
B)
C)
D)

11
Use the information below to answer the following questions.

Whack Ltd, a tennis racquet manufacturer, has broken the production process into three lines, each in a different department:
framing, stringing, and finishing. The following information relates to each department for the month of April:
FRAMING STRINGING FINISHING
Direct Costs $20,000 $30,000 $66,000
Indirect Costs $10,000 $20,000 $30,000
Labour Hours 2,000 hours 5,000 hours 3,000 hours
Machine Hours 500 hours
Production for April is 10,000 racquets.

38) Refer to the table above. The direct unit cost per racquet for April is: 38)
A) $17.00 B) $16.70 C) $9.60 D) $11.60
Answer: D
Explanation: A)
B)
C)
D)

39) A cost centre through which jobs do not pass is known as a: 39)
A) product cost centre. B) administrative cost centre.
C) non-job cost centre. D) service cost centre.
Answer: D
Explanation: A)
B)
C)
D)

Use the information below to answer the following questions.

Whack Ltd, a tennis racquet manufacturer, has broken the production process into three lines, each in a different department:
framing, stringing, and finishing. The following information relates to each department for the month of April:
FRAMING STRINGING FINISHING
Direct Costs $20,000 $30,000 $66,000
Indirect Costs $10,000 $20,000 $30,000
Labour Hours 2,000 hours 5,000 hours 3,000 hours
Machine Hours 500 hours
Production for April is 10,000 racquets.

40) Refer to the table above. The overhead recovery rate for framing based on machine hours is: 40)
A) $5 B) $20 C) $2 D) $4
Answer: B
Explanation: A)
B)
C)
D)

12
41) Service cost centre costs are assigned to: 41)
A) corporate headquarters. B) units of output directly.
C) production cost centres. D) individual customers.
Answer: C
Explanation: A)
B)
C)
D)

42) Which of these is not a use of full cost information? 42)

A) income measurement
B) short-term decision-making
C) pricing
D) None of the above, i.e. all are a use of full cost information.
Answer: B
Explanation: A)
B)
C)
D)

43) Activity-based costing can be used in: 43)

A) a service organisation. B) a non-profit organisation.
C) a manufacturing organisation. D) any of the above.
Answer: D
Explanation: A)
B)
C)
D)

44) The difference between selling price and profit is: 44)
A) direct cost. B) fixed cost. C) variable cost. D) full cost.
Answer: D
Explanation: A)
B)
C)
D)

45) An advantage of activity-based costing compared with traditional costing is: 45)
A) linking overheads to cost drivers results in a fairer and more accurate costing.
B) overhead allocation is objective rather than arbitrary.
C) it is cheaper to implement.
D) All of the above are advantages.
Answer: A
Explanation: A)
B)
C)
D)

13
 46) In general, in recent times compared with the past, overhead as a percentage of a firm's total costs: 46)
A) has increased. B) has decreased.
C) has remained the same. D) cannot tell
Answer: A
Explanation: A)
B)
C)
D)

Use information below to answer the following questions.

Osborne Ltd manufactures a wide range of leather suitcases. The following costs are expected to be incurred by the company
during May:
Indirect labour cost $28,000
Direct labour time 10,000 hours
Depreciation on equipment $20,000
Rent and rates $13,000
Direct labour costs $98,000
Heating, lighting and power $4,000
Machine time 8,000 hours
Indirect materials $5,000
Consumables $2,000
Direct materials used $50,000
Production estimate 1,000 suitcases

47) Refer to the table above. The overhead recovery rate (rounded), using direct labour hours as the 47)
allocation base, is:
A) $3.90 per DLH. B) $5.90 per DLH. C) $7.20 per DLH. D) $7.00 per DLH.
Answer: C
Explanation: A)
B)
C)
D)

14
Use the information below to answer the following questions.

Fingers Ltd, a graphic design service, has received an inquiry from a potential customer for a quotation for a web-page
design. The pricing policy of the business is based on the budgeted financial data for the coming financial year. The data for
the coming year are shown below:
Sales $550,000
Direct materials 40,000
Direct labour 300,000
Variable overhead 5,000
Advertising for business 5,000
Depreciation on equipment 30,000
Administration 27,000
Interest 10,000
Profit before tax 133,000

Other relevant information:

Management has budgeted for 20,000 direct labour hours. Overhead is applied based on direct labour hours. An estimate for
the direct costs of the job to be quoted on is shown below:
Direct materials $400
Direct labour (100 hours) $1,500

48) Refer to the table above. If the budgeted direct labour hours change to 25,000 hours, what will be 48)
the revised quote?
A) $2,208 B) $2,128 C) $2,368 D) $2,348
Answer: A
Explanation: A)
B)
C)
D)

Use the information below to answer the following questions.

Whack Ltd, a tennis racquet manufacturer, has broken the production process into three lines, each in a different department:
framing, stringing, and finishing. The following information relates to each department for the month of April:
FRAMING STRINGING FINISHING
Direct Costs $20,000 $30,000 $66,000
Indirect Costs $10,000 $20,000 $30,000
Labour Hours 2,000 hours 5,000 hours 3,000 hours
Machine Hours 500 hours
Production for April is 10,000 racquets.

49) Refer to the table above. What is the total overhead for the organisation? 49)
A) $30,000 B) $60,000 C) $10,000 D) $20,000
Answer: B
Explanation: A)
B)
C)
D)

15
Use information below to answer the following questions.

Osborne Ltd manufactures a wide range of leather suitcases. The following costs are expected to be incurred by the company
during May:
Indirect labour cost $28,000
Direct labour time 10,000 hours
Depreciation on equipment $20,000
Rent and rates $13,000
Direct labour costs $98,000
Heating, lighting and power $4,000
Machine time 8,000 hours
Indirect materials $5,000
Consumables $2,000
Direct materials used $50,000
Production estimate 1,000 suitcases

50) Refer to the table above. The full cost of producing the suitcases for May is: 50)
A) $207,000 B) $187,000 C) $220,000 D) $218,000
Answer: C
Explanation: A)
B)
C)
D)

51) Full cost represents: 51)

A) variable costs. B) direct costs.
C) fixed costs. D) both fixed and variable costs.
Answer: D
Explanation: A)
B)
C)
D)

16
Use information below to answer the following questions.

Osborne Ltd manufactures a wide range of leather suitcases. The following costs are expected to be incurred by the company
during May:
Indirect labour cost $28,000
Direct labour time 10,000 hours
Depreciation on equipment $20,000
Rent and rates $13,000
Direct labour costs $98,000
Heating, lighting and power $4,000
Machine time 8,000 hours
Indirect materials $5,000
Consumables $2,000
Direct materials used $50,000
Production estimate 1,000 suitcases

52) Refer to the table above. Total indirect costs are: 52)
A) $72,000 B) $70,000 C) $39,000 D) $59,000
Answer: A
Explanation: A)
B)
C)
D)

53) At the time of the Industrial Revolution in Britain, the manufacturing sector was characterised by 53)
the following features, except for:
A) a low level of overheads relative to direct costs.
B) direct labour-intensive and direct labour-paced production.
C) high use of technology.
D) a relatively uncompetitive market.
Answer: C
Explanation: A)
B)
C)
D)

17
Use the information below to answer the following questions.

Whack Ltd, a tennis racquet manufacturer, has broken the production process into three lines, each in a different department:
framing, stringing, and finishing. The following information relates to each department for the month of April:
FRAMING STRINGING FINISHING
Direct Costs $20,000 $30,000 $66,000
Indirect Costs $10,000 $20,000 $30,000
Labour Hours 2,000 hours 5,000 hours 3,000 hours
Machine Hours 500 hours
Production for April is 10,000 racquets.

54) Refer to the table above. The overhead recovery rates for stringing and finishing based on direct 54)
labour hours are:
A) $6; $11 B) $5; $3 C) $10; $22 D) $4; $10
Answer: D
Explanation: A)
B)
C)
D)

55) The statement concerning overhead costs that is not true is: 55)
A) It is possible to charge the overhead of one department to different jobs using different
allocation bases.
B) If overhead is segmented, say on a departmental basis, different bases can be used by the
different departments to charge overhead to jobs.
C) There is no 'correct' basis for charging overhead to jobs.
D) None of the above, i.e. all are true statements.
Answer: A
Explanation: A)
B)
C)
D)

56) The costing system used to assign costs to a distinct, identifiable job or service is called: 56)
A) average costing system. B) process costing system.
C) job costing system. D) material control system.
Answer: C
Explanation: A)
B)
C)
D)

57) Which of these is an example of a product cost centre for a furniture manufacturer? 57)
A) accounting B) canteen
C) human resources D) assembly
Answer: D
Explanation: A)
B)
C)
D)

18
 58) An overhead recovery rate represents: 58)
A) a rate at which jobs are charged labour costs.
B) a rate at which jobs will be charged with overheads.
C) a rate at which jobs use overhead.
D) a rate at which jobs are charged to clients.
Answer: B
Explanation: A)
B)
C)
D)

Use the information below to answer the following questions.

Dan's Fencing constructs paling fences. During last month, the fencing division erected 4,000 metres of fencing. The costs
incurred by the division were as follows:

Palings $4,000
Posts $5,000
Nails (no usage records) $500
Cement (no usage records) $500
Wear and tear on equipment $1,000

59) Refer to the table above. The full cost associated with constructing the 4,000 metres of fencing is: 59)
A) $9,000 B) $10,000 C) $9,500 D) $11,000
Answer: D
Explanation: A)
B)
C)
D)

60) The approach to deriving full costs in an operation where only identical products are produced is: 60)
A) total units × total cost.
B) total cost divided by total units.
C) (total units × percentage allocated to each unit) × total cost.
D) (total cost × percentage allocated to each unit) divided by total units.
Answer: B
Explanation: A)
B)
C)
D)

19
Use information below to answer the following questions.

Osborne Ltd manufactures a wide range of leather suitcases. The following costs are expected to be incurred by the company
during May:
Indirect labour cost $28,000
Direct labour time 10,000 hours
Depreciation on equipment $20,000
Rent and rates $13,000
Direct labour costs $98,000
Heating, lighting and power $4,000
Machine time 8,000 hours
Indirect materials $5,000
Consumables $2,000
Direct materials used $50,000
Production estimate 1,000 suitcases

61) Refer to the table above. The management accountant at Osborne Ltd wants to revise his estimates 61)
and use machine hours as the allocation base to determine the overhead recovery rate. The revised
overhead recovery rate (rounded) per machine hour (MH) will be:
A) $8.75 per MH. B) $7.38 per MH. C) $9.00 per MH. D) $4.88 per MH.
Answer: C
Explanation: A)
B)
C)
D)

62) An example of a service cost centre is: 62)

A) finished goods department. B) payroll department.
C) machining department. D) assembly department.
Answer: B
Explanation: A)
B)
C)
D)

20
Use the information below to answer the following questions.

Fingers Ltd, a graphic design service, has received an inquiry from a potential customer for a quotation for a web-page
design. The pricing policy of the business is based on the budgeted financial data for the coming financial year. The data for
the coming year are shown below:
Sales $550,000
Direct materials 40,000
Direct labour 300,000
Variable overhead 5,000
Advertising for business 5,000
Depreciation on equipment 30,000
Administration 27,000
Interest 10,000
Profit before tax 133,000

Other relevant information:

Management has budgeted for 20,000 direct labour hours. Overhead is applied based on direct labour hours. An estimate for
the direct costs of the job to be quoted on is shown below:
Direct materials $400
Direct labour (100 hours) $1,500

63) Refer to the table above. Total budgeted direct costs for the year are: 63)
A) $345,000 B) $300,000 C) $340,000 D) $375,000
Answer: C
Explanation: A)
B)
C)
D)

64) The statement that is true is: 64)

A) Only very large businesses are divided up into departments.
B) Most businesses are divided up into departments.
C) Few businesses are divided up into departments.
D) Only very small businesses are divided up into departments.
Answer: B
Explanation: A)
B)
C)
D)

SHORT ANSWER. Write the word or phrase that best completes each statement or answers the question.

65) There are no questions in this section. 65)

Answer:
Explanation:

66) There are no questions in this section. 66)

Answer:
Explanation:

21
67) There are no questions in this section. 67)
Answer:
Explanation:

22
Answer Key
Testname: C8

1) B
2) B
3) B
4) A
5) A
6) D
7) A
8) D
9) C
10) B
11) A
12) B
13) C
14) C
15) A
16) B
17) A
18) A
19) B
20) D
21) A
22) A
23) D
24) D
25) B
26) B
27) D
28) A
29) A
30) B
31) A
32) A
33) D
34) B
35) D
36) D
37) C
38) D
39) D
40) B
41) C
42) B
43) D
44) D
45) A
46) A
47) C
48) A
49) B
50) C
23
Answer Key
Testname: C8

51) D
52) A
53) C
54) D
55) A
56) C
57) D
58) B
59) D
60) B
61) C
62) B
63) C
64) B
65)
66)
67)

24